The tariff classification of an ice skating skirt from Canada

N043639 November 25, 2008 CLA-2-61:OT:RR:NC:3:353 CATEGORY: Classification TARIFF NO.: 6114.30.3070 Mr. John Mulvihill UPS Supply Chain Solutions One UPS Way Champlain, New York 12919 RE: The tariff classification of an ice skating skirt from Canada Dear Mr. Mulvihill: In your letter dated October 31, 2008, on behalf of Mondor Ltd., you requested a classification ruling. The sample which you submitted is being returned as requested. The submitted sample, Style No. 6301 On Ice Skirt, consists of an ice skating skirt and a hair scrunchie. The ice skating skirt is constructed of 90 percent polyester, 10 percent elastane fabric with an attached panty of 79 percent nylon, 21 percent elastane fabric. The skirt fabric contains small metalized dots that partially cover the knit fabric. The ice skating skirt is approximately 11-inches in length with a 7-inch slit up each side, and features a turned, elasticized waist, an attached panty, and hemmed edges. The hair scrunchie is constructed of 90 percent polyester, 10 percent elastane fabric. General Rule of Interpretation (GRI) 3(b) is applicable when goods are, prima facie, classifiable under two or more headings, and have been put up in sets for retail sale. GRI 3(b) states that the goods “shall be classified as if they consisted of the material or component which gives them their essential character.” In this case, the ice skating skirt imparts the essential character of the set. The Explanatory Note to heading 61.14 states that "The heading includes, inter alia: (5) Special articles of apparel used for certain sports or for dancing or gymnastics (e.g., fencing clothing, jockeys’ silks, ballet skirts, leotards)." The applicable subheading for the Style No. 6301 On Ice Skirt will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted or crocheted: of man-made fibers: other, other: women’s or girls’. The general rate of duty will be 14.9% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. The ice skating skirt falls within textile category 659. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Kenneth Reidlinger at (646) 733-3053. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division